Pol Antràs
The author declares that he has no relevant or material financial interests that relate to the research described in this paper.
The data used in this paper is for the most part publicly available. Our understanding, however, is that we will not be able to post the NBER-IRS Public Use Samples on the AER website. The data is, however, easily accessible by NBER researchers, and we will certainly provide code for replication purposes.